Section 25 of GST – Procedure for registration

Section 25 of GST – Procedure for registration. Check complete details for GST Section 25, this section is provide all details for Procedure for registration. Detailed Analysis of GST Section 25 of GST Act 2017 – Procedure for registration. Everything you want to know about GST all Sections. Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 25 of GST Act 2017 – Procedure for registration, gst all sections and definitionsNow Check more details from below…..

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Section 25 of GST – Procedure for registration

  1. Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed:

Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business

Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.

Explanation. – Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.

      2.A person seeking registration under this Act shall be granted a single registration in a State or Union           territory:

Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed..

       3.A person, though not liable to be registered under section 22 or section 24 may get himself                             registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall                 apply to such person.

        4.A person who has obtained or is required to obtain more than one registration, whether in one                        State or Union territory or more than one State or Union territory shall, in respect of each such                      registration, be treated as distinct persons for the purposes of this Act.

        5.Where a person who has obtained, or is required to obtain registration in a State or Union territory               in respect of an establishment, has an establishment in another State or Union territory, then such               establishments shall be treated as establishments of distinct persons for the purposes of this Act.

6.Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43               of 1961) in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent                   Account Number, a Tax Deduction and Collection Account Number issued under the said Act in                     order to be eligible for grant of registration.

7.Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be                        granted registration under sub-section (1) on the basis of such other documents as may be                          prescribed.

8. Where a person who is liable to be registered under this Act fails to obtain registration, the                            proper officer may, without prejudice to any action which may be taken under this Act or under any              other law for the time being in force, proceed to register such person in such manner as may be                    prescribed.

9.Notwithstanding anything contained in sub-section (1), ––

(a) any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries; and

(b) any other person or class of persons, as may be notified by the Commissioner,
shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed.

    10. The registration or the Unique Identity Number shall be granted or rejected after due verification                   in such manner and within such period as may be prescribed.
11. A certificate of registration shall be issued in such form and with effect from such date as may be               prescribed.
12. A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of             the period prescribed under sub-section (10), if no deficiency has been communicated to the                         applicant within that period.

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